"This book written by Sri Ganesh Rajgopalan is an effort in unearthing the vast skies of intangibles. He has delved into various facets of intangibles. He brings to fore a conceptual clarity in the topics dealt with. The effort is reflective of a ‘hands-on’ approach. The topic is dealt with grip and firmness. His effort is commendable. Readers are bound to be enriched and enlightened." - H. Padamchand Khincha, Chartered Accountant "Ganesh Rajgopalan's book on this...live subject of Copyright Royalty is a very useful contribution which precisely analyses the relevant tax-issues under the domestic-tax laws as well as treaty provisions, under different categories of payments... While dealing with various aspects of Copyright Royalty taxation...it would appear that the author has made in-depth research and brought out his independent views and sincerely attempted to make his work conceptual on the subject." - Kishor Karia, Former President, Bombay Chartered Accountants’ Society "Taxability of payments towards royalty for use of copyrights is an interesting but controversial subject...The book authored by Mr. Ganesh Rajgopalan provides substantial insight on this branch of law... I believe, the book should be a useful referencer for tax and legal practitioners as also the students of law." - Pinakin Desai, Chartered Accountant